1.audit 审计
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2.attestation 鉴证 k,xY\r$
3.credibility 可信赖程度 !\a'GO[
4.audit of financial statements 财务报表审计 Cwxy~.mI
5.agreed-upon procedures 执行商定程序 F6gboo)SD
6.high levels of assurance 高水平保证 RZ!-,|"cwL
7.compilation 编制 ?~e 8:/@
8.reliability 可靠性 Uk u~"OGC
9.relevance 相关性 /++CwRz@Gm
10.professional skepticism 职业谨慎 ?hh
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11.objectivity 客观性 F/\w4T
12. professional competence 专业胜任能力 |0?h6
13.Senior/CPA-in-charge 项目经理 8_MR7'C1hi
14.audit engagement letter 业务约定书 C?e1 a9r
15.recurring audit 连续审计 ic:_v?k
16.the client 委托人 ^D(N_va<
17.change CPA 更换注册会计师 CT@JNG$<"
18.the existing CPA 现任注册会计师 "-Lbz)k
19.the successor CPA 后任注册会计师 G"bItdb
20.the preceding CPA前任注册会计师 SU.T0>w
21.issue the audit report 出具审计报告 P1b5=/}:V
22.expert 专家 yz}Agc4.I
23.the board of directors 董事会 !M&L<0b:7e
24.knowledge of the entity‘ s business 了解被审计单位情况 O|J`M2r
25.assess material misstatement risks评估重大错报风险 dnVl;L8L3
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {I
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27.a general knowledge of —— 初步了解―――的情况 /s3AZ j9
28.a more knowledge of—— 进一步了解的情况 >A#wvQl7
29.the prior year‘s working papers 以前年度工作底稿 48CLnyYiF
30.minutes of meeting 会议纪要 `}ak;^Me
31.business risks 经营风险 'W5r(M4U
32.appropriateness 适当性 Ey$J.qw3
33.accounting estimate 会计估计 +(iM]L$Fw%
34.management representations 管理层声明 >-YPCW
35.going concern assumption 持续经营假设 i DV.L
36.audit plan 审计计划 XSkN9LqZ
37.significant audit areas 重点审计领域 %EYh5W
38.error 错误 F#KO!\iA+
39.fraud舞弊 .'C$w1[w
40.modified or additional procedures 修改或追加审计程序 ^w.x~#zI
41.misappropriation of assets 侵占资产 Yxye?R-:
42.transactions without substance 虚假交易 xQX,1NbH5
43.unusual pressures 异常压力 xmx
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44.the suspected noncompliance 涉嫌存在违法行为 60P^aj$V
45.materialiy 重要性 YB/A0 J
46.exceed the materiality level 超过重要性水平 J&w%lYiu5
47.approach the materiality level 接近重要性水平 pmd=3,D'u
48.an acceptably low level 可接受水平 JX,&im*BG
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 R{.5Z/Vp6E
50.misstatements or omissions 错报或漏报 jA R@?X
51.aggregate 总计 8 munw
52.subsequent events 期后事项 XQ&iV7
53.adjust the financial statements 调整财务报表 /gZrnd?
54.perform additional audit procedures 实施追加的审计程序 S8mqz.
55.audit risk 审计风险 )=TD}Xb
56.detection risk 检查风险 ^'Wkb7L
57.inappropriate audit opinion 不适当的审计意见 4Y5Q>2D}
58.material misstatement 重大的错报 K2,oP )0.Y
59.tolerable misstatement 可容忍错报 Mp*")N,
60.the acceptable level of detection risk 可接受的检查风险